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Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax … Concerning how foreign fire insurance tax moneys should be allocated to each volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 91-37
… highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester are authorized to establish …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… before they adopt a new budget, which is due April 1. The full text of the letter to Governor Cuomo is below: Dear … as needed. Sincerely, Thomas P. DiNapoli State Comptroller Full Letter State Comptroller DiNapoli’s Letter on State …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOpinion 2005-7
… trust company, (3) notify the bank or trust company of the date on which the interest-free or penalty‑free collection …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 708
… will count towards credit for the Merit Step payment. Full periods of Sick Leave with or without pay will not count … payable on the next appropriate pay cycle. Note : One full year in the higher grade must be completed before … the NYS Position page) may be eligible Employees may be full or part-time Employees must be in the qualifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuUnified Court System Bulletin No. UCS-84
… Laws of 2004 implements agreements between the State of New York and various bargaining units in the Unified Court … codes of PAY/CSL (Pay Rate Change/Correct Salary) with the new salary. Due to the incumbency date of 4/01/05 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… P. DiNapoli today announced that he has called on 49 of the largest U.S. companies, including Apple, McDonald’s, Nike … on their inclusion of people with disabilities across the enterprise. “We want the companies our pension fund invests in to be desirable … P DiNapoli today announced that he has called on 49 of the largest US companies including Apple McDonalds Nike and …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… The audit covered the period from July 2020 through June 2023. About the Program DHS, an administrative … services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the … In July 2011, DHS contracted with CAMBA, a City-based not-for-profit organization, to provide temporary housing, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… of Strict and Intensive Supervision and Treatment for sex offenders placed in the community. Our audit covered the … period April 1, 2012 through June 16, 2015. Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, for certain sex offenders who are at or near their anticipated release …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentHomeless Outreach Program at the Metro-North Railroad
… Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New York [Manhattan], Orange, Putnam, … of Interest Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City ( 2016-D-3 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadOperational Advisory No. 13
… After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will inform all users when the system … a transaction posted to the accounting period that is closing, the transaction needs to be completed by 3 PM on …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … DiNapoli. The audit examined compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional … regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with court-ordered conditions of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Auditors also determined DOL does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsOpinion 88-9
… real property by district governed by separate board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a … of a water district governed by article 13 of the Town Law the authority to purchase real property in connection … of a water district governed by article 13 of the Town Law (§§210-216) needs the approval of the town board before …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… strategic plan recommended by Comptroller DiNapoli. Their full response is included in the complete audit. Read the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… values. From 2002 through 2008, the city’s taxable full value increased slower than other cities in New York – …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghCity of Dunkirk – Budget Review (B25-1-8)
… of the City’s finances and report that officials do not have the ability to effectively monitor the City’s …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8